| Citation(s) |
|---|
| 2006 SLG 252 2006 SLD 252 2006 PTCL 480 2006 PTD 2849 (2006) 93 TAX 366 |
Income Tax Appellate Tribunal
I.T.As. Nos.2823/LB and 3700/LB of 2004, decision dated: 31st January, 2006
RASHEED AHMED SHEIKH, JUDICIAL MEMBER
Zafar Ali Ch. for Appellant (in I.T.A. No. 2823/LB of 2004). Dr. Shahid Siddique Bhatti, D.R. for
Respondent (in I.T.A. No. 2823/LB of 2004). Dr. Shahid Siddique Bhatti, D.R. for Appellant (in I.T.A. No. 3700/LB of 2004). Zafar Ali Ch. for
Respondent (in
I.T.As. Nos.2823/LB and 3700/LB of 2004, decision dated: 31st January, 2006
RASHEED AHMED SHEIKH, JUDICIAL MEMBER
Zafar Ali Ch. for Appellant (in I.T.A. No. 2823/LB of 2004). Dr. Shahid Siddique Bhatti, D.R. for
Respondent (in I.T.A. No. 2823/LB of 2004). Dr. Shahid Siddique Bhatti, D.R. for Appellant (in I.T.A. No. 3700/LB of 2004). Zafar Ali Ch. for
Respondent (in
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Law: Income Tax Ordinance, 1979
Section: 56,13(1)(aa),30(2)(e)
(a) Income Tax Ordinance (XXXI of 1979)---S. 56, proviso---Finance Ordinance (XXV of 2001), Preamble---Notice for furnishing return of total income---Retrospective effect of proviso to S.56, Income Tax Ordinance, 1979---Proviso inserted through Finance Ordinance, 2001 was procedural one as the same merely mentioned about filing of return of income for a certain period of time, meaning thereby that this was a machinery provision, therefore, its operation was retrospective and not prospective. (b) Interpretation of statutes--- ----Fiscal statute---Amendment---Once the amendment introduced in the existing law is held to be retrospective in its operation, it shall apply forcefully to all the cases which may be pending for adjudication at any stage starting from assessment to the apex Court of Pakistan. (c) Income Tax Ordinance (XXXI of 1979)--- ---S. 56, proviso---Finance Ordinance (XXV of 2001), Preamble---Notice for furnishing returns of total income---Question of limitation of time for filing the return of income, was a matter of procedure and the amendment in S.56 of the Income Tax Ordinance, 1979 through Finance Ordinance, 2001 was out and out procedural. 1985 PTD 276; 2002 PTD (Trib.) 2609 and 2004 PTD (Trib.) 708 rel. (d) Income Tax Ordinance (XXXI of 1979)--- ---S. 56, proviso---Finance Ordinance (XXV of 2001), Preamble---Finance Ordinance (XXI of 2000), Preamble---Notice for furnishing returns of total income---Assessment year 1986-87---Since, the amendment made through Finance Ordinance, 2001 provided remedies and cures, therefore it had to be interpreted retrospectively---Case shall be governed by the proviso inserted in S.56 of the Income Tax Ordinance, 1979 through Finance Ordinance, 2001 and not by the explanation added to said section by Finance Ordinance, 2000. (e) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 56, proviso, 13(1)(aa) & 30(2)(e)---Finance Ordinance (XXV of 2001), Preamble---Finance Ordinance (XXI of 2000), Preamble---Notice for furnishing returns of total income---Period of limitation for issuance of notice---Assessment year, 1986-87---Action of Assessing Officer in issuing a notice under S.56 of the Income Tax Ordinance, 1979 on…
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